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8/11/2019 2007 Mn for Aliens
http://slidepdf.com/reader/full/2007-mn-for-aliens 1/18
Non-Resident Aliens
Filing a Minnesota Return
8/11/2019 2007 Mn for Aliens
http://slidepdf.com/reader/full/2007-mn-for-aliens 2/18
Minnesota Residency for tax
purposes 183 day rule - in Minnesota
– must establish a tax home - visa’s are
a temporary status
• any day or part of a day qualifies as
a counted day in MN
– rent or occupy an abode : self
contained living unit, suitable foryear-round use, equipped with own
cooking and bathing facilities
8/11/2019 2007 Mn for Aliens
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Filing a Minnesota return Filing federal Form 8843 – nothing for MN
Required to file a federal return then required to file aMN return
Start with federal taxable income
– 1040NR - line 40
– 1040NR-EZ - line 14
Itemize on federal- must add back all state income tax online 2 - do not use schedule in booklet
Minnesota adopted additional standard deduction for
MFJ - no longer an add back (Only applies to studentsfrom India)
May qualify for other additions and subtractions
– Except for charitable contributions (subtraction now onschedule M1M)
Minnesota requires a copy of the federal enclosed
8/11/2019 2007 Mn for Aliens
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Filing status
same as federal
A. line 3 (EZ) orline 8 (NR long)
B. - C. most likely
blank
D. FAGI -
line 10 (EZ)line 35 (NR long)
Line 1- FTI
line 14 (EZ)
line 40 (NR long)
Line 2 - State Tax
line 11 (EZ)
line 3 Schedule A
Line 5 State tax refund line 11 of1040NR
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Line 26
M1W show MN
withholding
only
Line 28 M1CDLine 30 K-12 Ed
Credit
Refund or payment due
8/11/2019 2007 Mn for Aliens
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M1W - W-2
Box 15 - MN ID…………...
Box 16 - State Wages……...
Box 17 - MN Withholding...
Only need to fill in this form if there is state taxes
withheld…..usually no state tax on 1042S
Filling out the M1W1042S
Box 23
Box 2 Gross
Box 22
Box 24 - name
of state
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8/11/2019 2007 Mn for Aliens
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Minnesota Credits
MFS cannot claim credits
Must be single or married filing jointly
Single with qualifying child (see pub. 17) Must qualify for the federal credits
Must have Minnesota assignable income
8/11/2019 2007 Mn for Aliens
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Minnesota credits, cont.
Child and dependent care credit - M1CD
K-12 Education credit – M1ED
- paid qualifying expenses for 2006
- household income limit and maximum credit
are now based on number of qualifying children
in K-12 for 2006 (See page 17 of M1 instruction
booklet for more information)
Marriage credit - MFJ
8/11/2019 2007 Mn for Aliens
http://slidepdf.com/reader/full/2007-mn-for-aliens 10/18
Filing MN as part year resident
Schedule M1NR Non-resident/Part year resident
form - do not use if only Minnesota
source income
Must have received income while
residing in another state
8/11/2019 2007 Mn for Aliens
http://slidepdf.com/reader/full/2007-mn-for-aliens 11/18
Property Tax Return
Must be a Minnesota resident
- 183 day rule -
Dependents are not eligible (50% Rule)
Must be self supporting Must live in a unit which is considered an
“abode” - cooking and bathing facilities
Property taxes paid on unit
Filing status is not an issue - living situation
8/11/2019 2007 Mn for Aliens
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Student living situationsFor the property tax refund- must payproperty taxes on unit - may not receive a
CRP if non-profit organization
Dormitory – separate cooking facility
– bathing facility per unit
Student housing
Living off campus
8/11/2019 2007 Mn for Aliens
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Household income
Line 1 - federal adjusted gross income
– 1040NR-EZ line 10
– 1040NR line 35
Line 5 - must include income from all sources -taxable and non-taxable income included - writenon-resident alien in box and also income type
– scholarships and fellowships
– income excluded by a tax treaty
– tuition paid by the University for the PhD student inexchange for TA duty
– Interest
See page 9 of Property Tax Booklet
8/11/2019 2007 Mn for Aliens
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Property Tax Return cont.
Line 7 - Subtraction for dependents – Seefederal definition for qualifying child.
(To determine amount see worksheet on
page 10 of M1PR instruction booklet).
Only Mexico and Canada can use for PRpurposes if able to claim dependents on the1040 NR.
8/11/2019 2007 Mn for Aliens
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Property Tax for Renters
If two unmarried adults in a unit, CRP is
split equally and apply for refund
separately
If income is less than the rent paid,
enclose an explanation of the source offunds used to pay the rent
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Capital letters-
Name/address
Living Status
x
Additional
Non-Taxable
income Line 5
page 9 - M1PR
Federal adjusted
gross income
SS# or ITIN
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Signature on
bottom of return
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For more information see
Fact Sheet #16 Aliens at
www.taxes.state.mn.us
Questions????
